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All Journal Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Widya Manajemen & Akuntansi Riset Akuntansi dan Keuangan Indonesia Assets: Jurnal Akuntansi dan Pendidikan Organum: Jurnal Saintifik Manajemen dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Akuntansi Bisnis Parta: Jurnal Pengabdian Kepada Masyarakat Peka: Jurnal Pengabdian Kepada Masyarakat Cakrawala: Jurnal Pengabdian Masyarakat Global Riset Ilmu Manajemen Bisnis dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Akuntansi Kontemporer
Shanti
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Influence of CEO Power Characteristics and Chief Sustainability Officer on ESG Performance Desy Kalfira; Shanti
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 2 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i2.2190

Abstract

After the Covid-19 pandemic, global companies have faced complex challenges that drive a paradigm shift from a financial focus to social and environmental sustainability. ESG scores serve as an important indicator in assessing corporate sustainability. This study provides an important contribution due to the limited number of studies in Indonesia that examine ESG performance rather than merely ESG disclosure, which allows the results to better reflect the quality of sustainability implementation. This research employs a quantitative approach to analyze the effects of CEO education, ownership power, CEO tenure, and the presence of a CSO on ESG performance, with profitability and firm size as control variables. The research data consist of secondary data from companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period, selected using purposive sampling and analyzed using multiple linear regression with SPSS 30. The findings show that CEO education and ownership power have no significant effect on ESG performance, while CEO tenure and CSO have a significant effect on ESG performance. Companies that establish a CSO demonstrate a proactive approach to addressing ESG issues. This study evaluates the role of CSO which remains underexplored, suggesting that regulators, particularly the OJK, should encourage public companies to position the CSO as a strategic role in presenting ESG scores as part of transparency and accountability in supporting the SDGs.
Co-Authors Ani Suhartatik Arini Arini Arini Arini Bambang Tjahjadi Budianto Tedjasukmana Budianto Tedjasuksmana Ceicilia Bintang Hari Yudhanti Christian, Denny Cicilia Erna Susilawati Desy Kalfira Dian Purnamasari Evelyn Nova Linda Gillian Pauli Sibarani Gunady, Devina Caroline Halim, Lina I Made Narsa Jesica Handoko Kristanti, Maria Mia Lenny Febiola Pangestu Lodovicus Lasdi Natalia Kristina Ninuk Muljani P. Julius F. Nagel Pello, Tamara Gilbertha De Floresta Ronny Irawan Ronny Irawan S. Patricia Febrina Dwijayanti Sheiladhita Novrina Ruth Hake Susanna Hartanto Susanna Hartanto Taniadji, Vanessa Tuty Lindawati Veronica Santica Damsut Wehartaty, Tineke Widarto, Edwin Wulaningrum, Ratna